Volume contents
- 1 - 1791-2 burghs , Aberdeen
- 5 - 1791-2 burghs , Annan
- 7 - 1791-2 burghs , Anstruther Easter
- 9 - 1791-2 burghs , Arbroath
- 11 - 1791-2 burghs , Ayr
- 15 - 1791-2 burghs , Banff
- 17 - 1791-2 burghs , Brechin
- 19 - 1791-2 burghs , Burntisland
- 21 - 1791-2 burghs , Campbeltown
- 23 - 1791-2 burghs , Craill
- 25 - 1791-2 burghs , Cullen
- 27 - 1791-2 burghs , Culross
- 29 - 1791-2 burghs , Cupar
- 31 - 1791-2 burghs , Dingwall
- 33 - 1791-2 burghs , Dumbarton
- 35 - 1791-2 burghs , Dumfries
- 39 - 1791-2 burghs , Dunbar
- 41 - 1791-2 burghs , Dundee
- 43 - 1791-2 burghs , Dunfermline
- 45 - 1791-2 burghs , Dysart
- 47 - 1791-2 burghs , Edinburgh
- 55 - 1791-2 burghs , Elgin
- 57 - 1791-2 burghs , Forfar
- 59 - 1791-2 burghs , Forres
- 62 - 1791-2 burghs , Glasgow
- 71 - 1791-2 burghs , Inveraray
- 73 - 1791-2 burghs , Inverkeithing
- 75 - 1791-2 burghs , Irvine
- 77 - 1791-2 burghs , Jedburgh
- 79 - 1791-2 burghs , Kilrenny
- 81 - 1791-2 burghs , Kinghorn
- 83 - 1791-2 burghs , Kirkcaldy
- 86 - 1791-2 burghs , Kirkcudbright
- 89 - 1791-2 burghs , Lanark
- 93 - 1791-2 burghs , Lauder
- 95 - 1791-2 burghs , Linlithgow
- 99 - 1791-2 burghs , Lochmaben
- 101 - 1791-2 burghs , Montrose
- 103 - 1791-2 burghs , North Berwick
- 105 - 1791-2 burghs , Peebles
- 107 - 1791-2 burghs , Perth
- 111 - 1791-2 burghs , Pittenweem
- 113 - 1791-2 burghs , Queensferry
- 115 - 1791-2 burghs , Renfrew
- 117 - 1791-2 burghs , Rothesay
- 119 - 1791-2 burghs , Rutherglen
- 121 - 1791-2 burghs , St Andrews
- 123 - 1791-2 burghs , Selkirk
- 125 - 1791-2 burghs , Stirling
- 129 - 1791-2 burghs , Stranraer
- 131 - 1791-2 burghs , Tain
- 133 - 1791-2 burghs , Whithorn
- 135 - 1791-2 burghs , Wigtown
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|
| 20 Jun 1791 | Dumfermline | |||||||
| Doctor James Stanhouse | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mess [Messrs] Bairnard & Anderson in Co [Company] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Scotland | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Dickie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor David Wemyss | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Peebles | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Reidly | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Anderson | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Douglas | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Kerr | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| James McCarra | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Williame Ogg | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Adam Low | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Auld | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William McIntosh | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Messrs Louries | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Hunt Esq Logie | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 21 | 19 | 2 | £11.0.0 | £1.2.0 |
Transcribe other information
[Page] 43
Survey in the Burgh of Dumfermline from 5th day of April 1790 to 5th day of
April 1791 by Charles Robb Surveyor (1791-20)
Prooff
19 Horses [ditto] at £0.10.0 Each pr [per] Annum £9.10.0 ... £0.19.0
2 Horses [ditto] at £0.15.0 Each pr [per] Annum £1.10.0 ..... £0.3.0
[Totals] £11.0.0 £1.2.0
I Charles Robb Surveyor aforesaid do hearby certify that upon careful Examination
of the foregoing duties I find they amount in whole to Eleven pound Sterling and the ten
per Cent duty to one pound two Shilling Sterling and that upon the Ninth Day
November I Delivered to Robert Huton Collector of the said duties for the Burgh
aforesaid an Exact Duplicat of the Above Account duly Examined and compared
with the foregoing which contained my Oath that nottices were left with
the Several persons before named or at their dwelling houses of the Dates
Annexed to their respective names requiring them within fourteen
Days to give in a list of there Carriage or Saddle horses retained or Employed
by them from the 5 Day of April 1790 to the 5 April 1791 and that the
sad Account or Survey is Made Out from the list returned to me and
from the best information I could procuer of the Carr [Carriage] or Saddle horses
of thos whous list are deficiant neglected or Refused to give in a List there
of in terms of the Nottices left with them as a foresaid.
Charles Robb Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/9/22
This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Campbeltown, Cullen, Culross, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, between the 5th of April 1791 until the 5th of April 1792.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).